2013 (7) TMI 145

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....ned the legality of the order passed on behalf of the Central Board of Direct Taxes on 23.6.2011 rejecting the relief of waiver of interest charged under Section 234(B) of the Income Tax Act in favour of the assessee for the assessment years 2000-01 to 2005-06 copy of which are produced at annexure-G to the writ petitions, by apprising the assessee that he should approach the Chief Commissioner of Income Tax of the area for such relief as the powers of the Board are now delegated to this Officer. 3. Writ Petitioner had questioned this order on several grounds including that in the earlier round of writ petitions preferred by the very petitioner in W.P.Nos. 18297 to 18401/2010. As per the order dated 28th January 2011, this Court had disp....

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....en delegated to the CCIT/DGIT, the question of remanding the matter yet again directing the Board to reconsider the matter, does not arise and opined that there is no merit in the writ petitions. It is aggrieved by this order the present writ appeals are filed. 5. Mr. S. Parthasarathi, learned Counsel appearing on behalf of the appellant submits at the first instance, that the Board has not given effect to the directions issued by this Court. He secondly contended that the order of the Chief Commissioner of Income Tax dated 11.2.2009 vide Annexure-B purporting to have been passed under Section 119(2)(a) of the Income Tax Act on the application of the appellant seeking for waiver of interest is not a speaking order that for rejection of t....

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....e matter yet again to the Board. 9. We find some force in the submission of Sri Parthasarathi that in the present case the complaint of the assessee requesting for waiver of interest under Section 234-B of the Income Tax Act had not received due consideration, etc. When the writ petitions were filed questioning this order, this Court observed that he can approach the Central Board of Direct Taxes which is of no avail to the assessee, as indicated in the impugned endorsement - Annexure-G issued on behalf of the Board. 10. The apprehension of the assessee is that even if the appellant/writ petitioner should approach the Chief Commissioner of Income Tax in the light of the earlier order passed by the Chief Commissioner of Income Tax, he ....